ORDER OF THE INDUSTRY MINISTRY AND INFRASTRUCTURE OF THE REPUBLIC OF MOLDOVA

of October 5, 2007 No. 141

O of methodology of calculation of technological losses in the course of acceptance, transportation, storage and distribution of petroleum products in state-financed organizations

According to orders of the Government N1220 - 62 of 8.02.07 and N 1220 - 84 from 27.02.07, and for the purpose of acceptance of single technology of calculation of technological losses in the course of acceptance, transportation, storage and distribution of the petroleum products used in state-financed organizations, PRIKAZYVAYU:

1. Approve Regulations "by O of methodology of calculation of technological losses in the course of acceptance, transportation, storage and distribution of petroleum products in state-financed organizations".

2. To heads of state-financed organizations based on Art. 24 of item 12 of the Tax code and according to these regulations depending on type of the used reservoirs and petroleum products to develop own regulations calculated based on this methodology of calculation of technological losses in the course of acceptance, transportation, storage and distribution of petroleum products in state-financed organizations.

3. Regulations "About methodology of calculation of technological losses in the course of acceptance, transportation, storages and distributions of petroleum products in state-financed organizations" to publish in the Official monitor of the Republic of Moldova.

4. The regulations "About methodology of calculation of technological losses in the course of acceptance, transportation, storage and distribution of petroleum products in state-financed organizations" become effective from the date of publication.

Regulations "About methodology of calculation of technological losses of the petroleum products used by state-financed organizations in the course of acceptance, transportation, storage and distribution"

I. General provisions

1. This methodology is developed according to provisions of Art. 24 of the item (12) the Tax code N 1163-XII of the April 24, 1997 published in the Official monitor of the Republic of Moldova in 2005 with subsequent changes.

2. In storages of oil products about 75% of losses make losses from evaporation, the others are consequence of other reasons (leakage, accident, etc.)

3. Losses from evaporation directly depend on the following major factors:

- actual vapor pressure of liquid product;

- product temperature variations in reservoir;

- heights of free space in reservoir;

- diameter of reservoir;

- like reservoir;

- technical condition of reservoir.

For regulation of losses in case of evaporation the term of "regulation of technological losses" is used.

4. In cases of reservoirs with the fixed loss cover from evaporation heights of steam space and storage time depend on type and dimensions of reservoir, equipment, their technical condition, condition of painting, characteristics of the stored product, local temperature conditions.

5. For regulation of technological storage losses of product in underground vertical cylindrical, underground and elevated cylindrical horizontal reservoirs the following simplifications are accepted:

- average values of temperatures in all territory of the Republic of Moldova are applied;

- factors of technical condition have average values.

II. Technological regulations of losses in the course of acceptance, transportation, storage and distribution in warehouses and fuel stations of state-financed organizations

6. Regulation of losses in warehouses is performed depending on type and amount of reservoir which includes through diameter the area of evaporation depending on amount of the steam space (free amount of reservoir) expressed through liquid column height in reservoir. Also in case of regulation of losses for land reservoirs color of protective painting is considered.

7. In appendices 1-22 of these regulations regulations of storage losses of oil products are provided.

Regulations of losses are differentiated for the summer and winter periods and expressed in kg/day.

8. Losses in warehouses in case of manipulation (acceptance leave) result from the following technological transactions:

- unloadings of tanks and truck tank;

- fillings emptyings of reservoirs;

- loadings of truck tanks and barrels.

9. If the same amount of gasoline passes for the accounting period through all above-stated transactions, losses happen on each transaction in the quantities pro rata to amount of the manipulated gasoline. However in many cases on different transactions amount of the manipulated gasoline variously. Thus, part of product can be repumped from tanks directly in truck tanks without loading in reservoirs.

10. Also part of products is released in metal barrels, and losses of product in these cases are various from brought when loading to truck tanks by means of the hoses which are under the surface of liquid. Proceeding from these reasons, losses in case of manipulation shall be calculated depending on product quantity with which the corresponding transaction is performed, and regulations of losses will be applied to each separate transaction.

11. Losses in case of manipulation depend on transaction type, on temperature in this area, on pressure of vapors of product at working temperature and on the manipulated quantity.

III. Application of regulations of losses in case of evaporation

12. Regulations of losses in case of evaporation for handling transactions and storage of the easily evaporated oil products represent quantitative losses which in connection with the physical and chemical properties are subject to natural process of evaporation.

13. Regulations of losses in case of evaporation can be approved only based on the actual quantitative losses stated during inventory count or in connection with reception-transmission of products.

14. Regulations of losses in case of evaporation are applied depending on season, including the summer period from April 1 to September 30, and the winter period from December 1 to March 31.

15. Regulations of losses in case of evaporation can be applied only to determination of the actual amount of the oil product which is on accounting.

16. Regulations of losses in case of evaporation can be applied only to product quantity, arrived on warehouse, excepting those which pass through warehouse on delivery notes. Losses from evaporation are considered monthly and are compared to the losses which are actually registered when accounting products.

17. Regulations are inapplicable to the losses received as a result of leakage, plunder of products or technical accidents. Regulations of losses are expressed as a percentage for handling transactions and in kg/day for storage in warehouses.

Part 1. Calculation of regulations of losses in case of manipulation

Losses in case of manipulation of the easily evaporating products are pro rata to amount of the manipulated substance on this transaction.

Losses are calculated for each transaction separately by the following formula:

where:

Р - losses, kg

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